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CITY OF RAMSEY <br />Combined Statement of Cash Flows <br />Proprietary Fund Types <br />Years Ended December 31, 1999 and 1998 <br />Cash flows from operating activities <br />Operating income <br />Adjustments to reconcile operating <br />income to net cash provided <br />by operating activities <br />Depreciation <br />Change in assets and liabilities <br />Receivables <br />Deferred special assessments <br />Accounts <br />Due from other governmental units <br />Inventory <br />Prepaids <br />Accounts payable <br />Salaries payable <br />Due to other governmental units <br />Due to other funds <br />Deferred revenue <br />Net cash provided <br />by operating activities <br />Cash flows from capital and <br />related financing activities <br />Acquisition of capital assets <br />Contributed capital by developers <br />Contributed capital provided for futwe construction <br />Net cash provided by capital <br />and related financing activities <br />Cash flows from investing activities <br />Interest received on investments <br />Cash flows from noncapital fmancing activities <br />Intergovernmental revenue <br />Residual equity transfer in <br />Operating transfers in <br />Operating transfers (out) <br />Net cash provided (used) by <br />noncapital fmancing activities <br />Net increase in cash <br />and temporary investments/ <br />cash equivalents <br />Cash and temporary investments/cash equivalents <br />Beginning of year <br />End of year <br />Supplementary schedule of noncash investing, <br />capital, and fmancing activities <br />Contributed assets <br />Exhibit A-5 <br />Totals <br />Internal (Memorandum Only) <br />Enterprise Service 1999 1998 <br />$ 89,156 $ ]7,374 $ 106,530 $ 153,518 <br />353,532 <br />- 353,532 341,821 <br />45,746 - 45,746 26,815 <br />(27,545) - (27,545) (65,638) <br />427 18,465 18,892 384 <br />(6,907) - (6,907) (3,491) <br />(4,194) - (4,194) (9,198) <br />70,726 - 70,726 7,039 <br />(907) - (907) 252 <br />- - - 42,905 <br />(28,938) (279) (29,2]7) - <br />(7,943) - (7,943) (4,703) <br />483,153 35,560 518,713 489,704 <br />- - - (5,400) <br />- - - (3,000) <br />408,881 - 408,881 573,647 <br />408,881 - 408,881 565,247 <br />149,085 9,999 159,084 252,617 <br />- - - 26,860 <br />- - - 234,761 <br />269,590 - 269,590 - <br />(690,299) - (690,299) (568,710) <br />(420,709) - (420,709) (307,089) <br /> <br />620,4]0 45,559 665,969 1,000,479 <br />4,103,039 254,654 4,357,693 3,357,214 <br />$ 4,723,449 $ 300,213 S 5,023,662 $ 4,357,693 <br />$ 269,582 $ - $ 269,582 $ 1,703,426 <br />See notes to fmancial statements <br />-10- <br />